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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: international: retention of records

Regulation 148C Social Security (Contributions) Regulations 2001

Self-employed earners abroad who remain subject to UK National Insurance contributions by virtue of EC Regulations or an international social security agreement (see NIM33000) will be required to retain the records relating to calculating whether there is a Class 2 NICs liability – expressly the records used to compute relevant profits.

These records must be made available to HMRC on request.